Risks include:
Home/remote users NOT having properly patched OS
Home/remote users NOT having valid antivirus software or updated patches loaded
Home/remote users NOT protecting passwords
Home/remote users NOT running antivirus scanning on a normal basis
Home/remote users that are already hacked by someone using the VPN to come into your company network
Those are the top on my list. They are all simply: Home/remote users cause issues when they do not protect home/remote systems, and those systems become vulnerable. Most companies don't allow personal hardware to VPN, only company laptops. This way those things above do not happen.
For more information on this topic, visit these other SearchSecurity.com resources:
News & Analysis: Crypto for VPNs: Questions and answers
News & Analysis: Security remains WLAN's Achilles' heel -- and one of its best opportunities
Best Web Links: Wireless security issues
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